Beau Smith makes sense, as do others who express concern regarding the ratings change on Avengers #71.  As I've said before, a publisher is free to set content at any level he sees fit.  It's not the retailer's place to decide content.  Every decision a publisher makes regarding a title effects sales potential one way or another.  Content is just one factor.  A publisher can set content limits at any threshold.  A publisher can even raise or lower the threshold so that, for example, a title might be G-rated from #1-15, then go to R-rated with #16 on.  Retailers would understand such a move.  We've all seen publishers make dumb decisions.

The point is that a publisher is free to make decisions, either foolish or bright, provided they recognize certain concurrent obligations they have to both comic retailers and their customers.  This is the point Beau was making.  No benefit derives from establishing a rating system and then ignoring it.

In the case of Avengers #71, the least harmed (in the short run) is the retailer who may seller fewer copies, but enjoys the return option for unsold copies.  The greater harm--the harm that really matters -- is the harm done to young readers and the retailer's opportunity to build an audience within that demographic.  Young readers and their parents have a right to expect a consistent level of content.  So do retailers.

Avengers #71 got out of the barn door because someone at Marvel wasn't doing his job.